STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING (EIN 23-7134462)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-10-11
IRS object ID
202112849349300911
Schema version
2020v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-10-11T10:32:37-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CALIBRE CPA GROUP PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17501 WISCONSIN AVENUE SUITE 1200AddressLine1Txt
Address Line2WESTAddressLine2Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20814ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237134462EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL UNION OF OPERATINGBusinessNameLine1Txt
Business Name Line2ENGINEERS & PIPE LINE EMPLOYERS H&W FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone4108841440PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110440 LITTLE PATUXENT PKY NO 700AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21044ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES T CALLAHANPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone4108841440PhoneNum
Signature2021-10-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJAMESPersonFirstNm
Person LastCALLAHANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonERIN CRANMERPreparerPersonNm
PTINP01712644PTIN
Phone2023319880PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES T CALLAHANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11125 17TH STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$216,051,472GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1971FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES OF THE EMPLOYERS OBLIGATED TO CONTRIBUTE TO THE FUND UNDER COLLECTIVE BARGAINING AGREEMENTS WITH THE INTERNATIONAL UNION OF OPERATING ENGINEERS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$52,134,826PYProgramServiceRevenueAmt
CY Program Service Revenue$42,621,423CYProgramServiceRevenueAmt
PY Investment Income$12,937,161PYInvestmentIncomeAmt
CY Investment Income$10,003,624CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$65,071,987PYTotalRevenueAmt
CY Total Revenue$52,625,047CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$47,872,496PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$41,272,212CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,028,691PYOtherExpensesAmt
CY Other Expenses$3,281,426CYOtherExpensesAmt
PY Total Expenses$51,901,187PYTotalExpensesAmt
CY Total Expenses$44,553,638CYTotalExpensesAmt
PY Revenues Less Expenses$13,170,800PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$8,071,409CYRevenuesLessExpensesAmt
Total Assets BOY$364,911,152TotalAssetsBOYAmt
Total Assets EOY$392,790,899TotalAssetsEOYAmt
Total Liabilities BOY$5,366,035TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,200,211TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$359,545,117NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$388,590,688NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE MEDICAL, DENTAL, AND OTHER BENEFITS TO MEMBERS OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS, PERSUANT TO COLLECTIVE BARGAINING AGREEMENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED HEALTH & WELFARE BENEFITS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document11IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ZENITH AMERICAN SOLUTIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4108841437PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110440 LITTLE PATUXENT PARKWAY SUITEAddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21044ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES CALLAHAN
TRUSTEE1.00Yes (X)$0$0$0
MACK BENNETT
TRUSTEE1.00Yes (X)$0$0$0
ROBERT WILDS
TRUSTEE1.00Yes (X)$0$0$0
JEFFREY A COOLSAET
TRUSTEE1.00Yes (X)$0$0$0
TED CROWE
TRUSTEE1.00Yes (X)$0$0$0
JIMMMY L CROTTS
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CAREFIRST
10455 MILL RUN CIROWINGS MILLSMD21117CLAIMS PROCESSING$1,644,426
ZENITH ADMINISTRATORS INC
10440 LITTLE PATUXENT PARKWAY SUITCOLUMBIAMD210443594FUND ADMINISTRATION$683,270
WAGEWORKS
1100 PARK PL 4TH FLOORSAN MATEOCA94403CLAIMS PROCESSING$285,228
SAGE ADVISORY
5900 SOUTHWEST PARKWAY BLDG 1AUSTINTX78735INVESTMENT ADVISORY SERVICES$143,465
DELTA DENTAL
1 DELTA DRIVEMECHANICSVILLEPA17055CLAIMS PROCESSING$112,527
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$41,049,705$41,049,705
PARTICIPANT CONTRIBUTIONS900099$1,571,718$1,571,718
FieldValueIRS element (for citing)
Total Program Service Revenue$42,621,423TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,538,721TotalRevenueColumnAmt
Exclusion$6,538,721ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$166,891,328SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$163,426,425SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$3,464,903SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,464,903TotalRevenueColumnAmt
Exclusion$3,464,903ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$52,625,047TotalRevenueColumnAmt
Related Or Exempt Func Income$42,621,423RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$10,003,624ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$41,272,212TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$683,270TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,529TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,700TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$300,331TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$91,720TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$60,029TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,080TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,043TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$30,744TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
CLAIM PROCESSING FEES$2,042,755
PCORI FEE$22,225

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$44,553,638TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$13,033,992BOYAmt
EOY$10,392,305EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,114,158BOYAmt
EOY$6,434,207EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,832BOYAmt
EOY$140,918EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$344,206,696BOYAmt
EOY$375,250,044EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$541,474BOYAmt
EOY$573,425EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$364,911,152BOYAmt
EOY$392,790,899EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,063,405BOYAmt
EOY$2,902,831EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$212,996BOYAmt
EOY$120,531EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,089,634BOYAmt
EOY$1,176,849EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,366,035BOYAmt
EOY$4,200,211EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$359,545,117BOYAmt
EOY$388,590,688EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$359,545,117BOYAmt
EOY$388,590,688EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$364,911,152BOYAmt
EOY$392,790,899EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$8,071,409ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$20,974,162NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO BROKER FOR PENDING TRANSACTION$294,113
OTHER$882,736
FieldValueIRS element (for citing)
Total Liability$1,176,849TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$73,298,878TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$20,974,162NetUnrealizedGainsInvstAmt
Revenue Not Reported$20,974,162RevenueNotReportedAmt
Revenue Subtotal$52,324,716RevenueSubtotalAmt
Investment Expenses Not Incld$300,331InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$300,331RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$52,625,047TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$44,253,307TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$44,253,307ExpensesSubtotalAmt
Investment Expenses Not Incld2$300,331InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$300,331ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$44,553,638TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE PLAN FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PLAN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2020, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2017 THROUGH 2019 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE PLAN FILES RETURNS. IT IS THE PLAN'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PROVIDED TO AND SIGNED BY THE TRUSTEES PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CPOTENTIAL CONFLICT OF INTEREST DISCLOSURES AND, IF NECESSARY OR APPROPRIATE, RECUSALS FROM EXERCISING FIDUCIARY AUTHORITY ARE MADE AT REGULAR BOARD OF TRUSTEES MEETINGS.
FORM 990, PART VI, SECTION C, LINE 19AS AN ERISA-REGULATED EMPLOYEE WELFARE BENEFIT PLAN, THE FUND COMPLIES WITH ERISA REGARDING REPORTING AND DISCLOSURE OF ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND POLICIES. CERTAIN DOCUMENTS ARE DISTRIBUTED BY MAIL TO PARTICIPANTS AND BENEFICIARIES IN ACCORDANCE WITH ERISA.
FORM 990, PART XII, LINE 2CTHE BOARD OF TRUSTEES SELECTS THE FUND'S INDEPENDENT AUDITOR AND REVIEWS AND APPROVES THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (12 entries)

IUOE LOC 178 APP
IUOE LOCAL 1
IUOE LOCAL 138 RECIPROCAL
IUOE LOCAL 178
IUOE LOCAL 181 JATC
IUOE LOCAL 280
IUOE LOCAL 407 - STAFF
IUOE LOCAL 487 DIST 925
IUOE LOCAL 624
IUOE LOCAL 800
IUOE NTF JOB CORPS PROGRAM
IUOE TRAINING CENTER

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (4 entries)

APPALACHIAN PIPELINE CONTRACT
CROCKER CRANE
LONE STAR DIRECTIONAL DRILLIN
MAXIM CRANE WORKS

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (366 entries)

A CRANE RENTAL LLC
A PLUS INDUSTRIAL
AARON ENTERPRISES INC
ABERCROMBIE PL SVC LLC
ABLE ENGINEERING SERVICES
ACCESS LIMITED CONSTRUCTION
ACCURATE UNDERGROUND HDD LLC
ACE PIPELINE INC
ADVANCED PAVING
ADVANTAGE DIRT CONTRACTORS
ADVANTAGE INDUSTRIAL SYSTEMS
AGC BLDREC LOCAL 653
AHTNA CONSTRUCTION
ALEUT FACILITIES SUPPORT SVCS
ALLAN EDWARDS INC
ALLIED POWER SERVICE LLC
AMERICAN ELEVATOR TECH
APCOMPOWER
APEX PIPELINE SERVICES INC
APPELLATION CONST SVC LLC
ARB INC
ARISTEO CONSTRUCTION
ARNOLDS CUSTOM SEEDING
ASHTON AND COMPANY INC
ASPLUNDH
ASSOCIATED PL CONTRACTORS
ASV INC
ATLANTIC PLANT MAINTENANCE
ATLAS FOUNDATION CO LLC
ATLAS INDUSTRIAL CONTRACTORS
ATLAS TRENCHLESS LLC
AUTOMATIC SYSTEMS INC
AZCO INC
B&N CLEARING ENVIRONMENTAL LLC
BABCOCK & WILCOX CONSTRUCTION
BADGER DAYLIGHTINGEXCAVATING
BARNHART CRANE & RIGGING CO
BARTON MALOW
BATEN STEEL ERECT INC
BEEGHLY TREE SERVICE
BENNETT STEEL INC
BERKEL & CO CONTRACTING INC
BEST CRANE
BIG INCH FABRICATORS & CONSTRU
BIGGE CRANE & RIGGING CO
BLACKLICK ENERGY PL SVCS
BLUE WOLF LLC
BLUROC
BORE MASTER INC
BOSWORTH STEEL ERECTORS
BRAGG CRANE & RIGGING
BRANDENBURG INDUSTRIAL SVC CO
BRIESER CONSTRUCTION COMPANY
BROTHERS PIPELINE CORP
BROTHERTON CORPORATION
BROTHERTON PIPELINE INC
BRUSH CUTTERS LLC
BTI SERVICES
C & E SERVICES
C & W SERVICES
C R MEYER & SONS CO
CA MURREN & SONS
CAL VALLEY CONSTRUCTION INC
CALIFORNIA COMPACTION CORP
CAPITAL CITY GROUP
CASE BORING CORP
CASPER CONSTRUCTION
CBRE TECHNICAL SVC
CBS PILING SOLUTIONS INC
CENTRAL CONVEYOR
CENTRAL MAINT & WELDING
CHARPS LLC
CLEARSITE INDSTRIAL
CLT & E HEALTH & WELFARE FUND
CNSCONSOLIDATED NUCLEAR SECUR
COBRA PAYMENTS
COGAR RIGHT OF WAY CLEARING
COLUMBIA IRRIGATION DISTRICT
CONCORD EXC
CONDON JOHNSON & ASSOC INC
CONSUMERS ENERGY
CONTRACTORS RENTAL CORP
CORESLAB STRUCTURES INC
COREVAC LLC
COSTELLO BROTHERS MARINE CONST
CRANE SERVICE INC
CRYSTAL CLEAR MAINT INC
DAIRYLAND FENCE CO
DAVIDS HYRDRO VACINC
DAVIS MOTOR CRANE SERVICE INC
DAY & ZIMMERMANN NPS INC
DEEP SOUTH CRANE & RIGGING
DELHUR INDUSTRIES INC
DENSON CONSTRUCTION INC
DERR AND ISBELL CONSTRUCTION
DISCOVERY HYDRO VAC
DLI ENTERPRISES
DON BORNEKE CONST INC
DOUBLE M TRENCHING LLC
DRILL TECH DRILLING & SHORING
DUN TRANSPORTATION&STRINGING
DYKON BLASTING CORP
ECI CONTRACTING
ELITE EQUIPMENT RENTAL & SALES
ELLINGSON TRENCHLESS
EMLELECTRONIC METROLOGY LAB
ENCOMPASS PIPELINE LLC
ENREC
ERG
ERNEST MANNING CONST CO
F&H CONTRACTORS
FB MCINTIRE EQUIPMENT COMPANY
FDL STAR CONST
FESSLER & BOWMAN INC
FIRESTONE ENERGY SVC LLC
FLATIRONS DRILLING INC
FOLTZ WELDING LTDCONTINENTAL
FORCE DRILLING LLC
FOUR SEASONS ENVIROMENTAL INC
FOUR STAR CONSTRUCTION INC
FRANK LILL & SONS INC
FWCOE APPRENTICESHIP FUND
GUBMK CONSTRUCTORS
GABES CONSTRUCTION CO INC
GALLAGHER KAISEER CORPORATION
GEEDING CONSTRUCTION INC
GENERAL PIPELINE CONSTRUCTION
GENESYS
GEOBUILD LLC
GLENN MACHINE WORKS
GOETTLE EQUIPMENT COMPANY
GOINS CRANE SERVICE
GOLIATH HYDRO VAC INC
GRAYCOR INDUSTRIAL CONST
GREENWAY ENVIROMENTAL
GREGORY GENERAL CONTR INC
GULF COAST INDUSTRIAL MAINT
GUSTAFSON & GOUDGE INC
GWINNUPS RESORATION & ENVIRO
HANGING H COMPANIES LLC
HARBAUGH HOUSTON CORP
HC BECK LTD
HELTON INC
HENKELS & MCCOY
HOOVER CONSTRUCTION CO
HOWARD CONCRETE PUMPING CO
ICMS PMSC JV
IMPERIUM CONTRUCTION CO
INDEP TRUCKLOCAL 138
INDUSTRIAL CONSTRUCTION
INDUSTRIAL CONTRACTORS INC
INDUSTRIAL SERVICES INC
INFRASOURCE
INFRASOURCE CONST LLC
INTEGRITY KOKOSING PL SVC LLC
INTEGRIWARD LLC
INTERCON CONSTRUCTION INC
INTERNATIONAL INDUSTRIAL CONT
INTERSTATE TREE LANDSCAPING CO
INTREN INC
J WOOD CONTSTRUCTION
JAY TON CONSTRUCTIN CO
JAYNE EXCAVATING & WELDING
JC GENERAL ENG INC
JDM CONSTUCTION
JENESIS INDUSTRIAL GRP
JJD COMPANIES LLC
JOHNSON CONTRACTORS
JONES BLYTHE
JVB LANDSCAPING INC
K POWER INC
KCORP SUPPORT SERVICES INC
KCORP TECHNOLOGY SVCS
KELLEY EQUIPMENT CO
KINNAN ENGINEERING INC
KIRILA
KIRK EXCAVATING & CON INC
KNIGHT FACILITIES MNGMNT INC
KS ENERGY SERVICES INC
KT GRANT INC
LANEY DIRECTIONAL DRILLING CO
LATEX CONSTRUCTION CO
LE MYERS CO
LETOURNEAU ENTERPRISES LLC
LG BARCUS AND SONS INC
LIBERTY EQUIPMENT & SUPPLY
LILJA CORP
LMC INDUSTRIAL CONTR INC
LOCAL 101 & 16RECIPROCITY
LOCAL 132REC
LOCAL 139 RECIPROCITY
LOCAL 147 RECIPROCITY
LOCAL 15REC
LOCAL 150RECIPROCITY
LOCAL 18RECIPROCITY
LOCAL 181-320 RECIPROCITY
LOCAL 234RECIPROCITY
LOCAL 3RECIPROCITY
LOCAL 302 & 612RECIPROCITY
LOCAL 324RECIPROCITY
LOCAL 37RECIPROCITY
LOCAL 400RECIPROCITY
LOCAL 428RECIPROCITY
LOCAL 474RECIPROCITY
LOCAL 478
LOCAL 487 RECIPROCITY
LOCAL 49 RECIPROCITY
LOCAL 513REC
LOCAL 542RECIPROCITY
LOCAL 627 OK WELFRECIPROCITY
LOCAL 66RECIPROCITY
LOCAL 77RECIPROCITY
LOCAL 825RECIPROCITY
LOCAL 841RECIPROCITY
LOCAL 9RECIPROCITY
LOCAL 953RECIPROCITY
LOCAL 965RECIPROCITY
LOCAL 98
LONESTAR WEST SVCS
LUNDA CONSTRUCTION CO
MA MORTENSON CO
MAC INDUSTRIAL SERVICES
MACHADO & SONS
MACKI PIPELINE
MADISON INDUSTRIAL SVC TEAM LT
MARLEY COOLING TOWER
MAXIMUM ELITE PL
MAXX HDD LLC
MCABEE CONSTRUCTION INC
MCGINTYS PLUMBING HEATING INC
MCT SERVICES LLC
MDS BORING & DRILLING
ME & I CONSTRUCTION
MEADE ELECTRIC COMPANY INC
MERSINO DEWATERING INC
MICHELS CORPORATIONPIPELINE
MICHELS FOUNDATIONS
MID AMERICA ENERGY SVC
MIDWESTERN CONTRELECTRIC COND
MILLER PIPELINE
MILTON J WOOD CO
MINNESOTA LIMITED INC
MIRACORP INC
MISSOURI VALLEY INC
MJ VANDAMME INC
MOMENTUM PIPELINE LLC
MOORHEAD MACHINERY & BOILER
MOOSEHEAD HARVESTING INC
MORETRENCH ENVIRONMENTAL SVCS
MORROW EQUIPMENT COMPANY LLC
MORSEY CONSTRUCTORS
MOUNTAIN CRANE SVC
MPW
MULTI AIR SVC ENG CORP
MULTI STATE INDUSTRIAL CONT
NAPP GRECCO
NASH BROTHERS CONST
NATIONAL ENVIRONMENTAL
NCSEML JV II LLC
NICHOLSON CONST CO
NKC CONVEYOR INSTALLATION CO
NL SCHUTTE FOUNDATION DRILLING
NORTH AMERICAN CRANE & RIGGING
NORTHERN CLEARING INC
NORTHERN HORIZONS PIPELINE
NORTHERN IMPROVEMENT CO
NORTHWEST CRANE SERVICE LLC
NORTHWEST METAL FAB & PIPE
NPL CONSTRUCTION CO
NPLNORTHERN PIPELINE
OFTEDAL CONSTRUCTION INC
OLSEN BEAL ASSOCITATES
OPERATING ENGINEERS RETIREES
ORDERS CONSTRUCTION
OTIS EASTERN SERVICES INC
OVERHEAD CONVEYOR COMPANY
OXFORD CRANE
OZ DIRECTIONAL DRILLING
PACARCTIC LOGISTICS LLC
PE BEN USA INC
PEDERO PIPE SUPPORT SYS USA
PENN LINE SERVICE INC
PERFORMANCE CONTRACTING
PETRA PIPELINE SVC LLC
PIPE JACKING TRENCHLESS
PIPESAK USA INC
PJ STEEL
PLC TRENCHING CO LLC
POOLE & KENT
PORTA KLEEN
PRECAST ERECTORS INC
PRECISION DEWATERING
PRECISION PIPELINE LLC
PRECISION WEST
PRECON CONSTRUCTION INC
PRETEC DIRECTIONAL DRILLING
PRICE GREGORY INTERNATIONAL
PRO KLEEN ENVIRO SVCS LLC
PROSEED RESTORATION LLC
PULLMAN POWER LLC
Q3 CONTRACTINGQUALITY
R&R PIPELINE CONSTRUCTION
RANGER BENSON LLC
REDI PROJECT SERVICES LLC
REDI SERVICES LLC
REM SERVICES INC
RIGHT OF WAY CLEARING & MAINTE
RL COOLSAET CONSTRUCTION CO
RMS CRANES
ROBERTS PIPELINE
ROCKFORD CORP
ROWCON LLC
SAFEWAY
SARENS USA
SCHMID PL CONSTRUCTION INC
SERVICE ELECTRIC CO
SHEET PILING SVC
SIEMENS ENERGY GENERATION SVC
SIMS CRANE & EQUIP CO
SKV CRANE & RIGGING LLC
SNELSON COMPANIES INC
S'N'S ERECTORS INC
SOUTHEAST DIRECTIONAL DRILLING
SOUTHERN MARINE CONSTRUCTION
SOUTHERN OPERATORS RECIPROCITY
SOUTHPAW FENCING LLC
SOUTHWEST STEEL ERECTORS
STEEL CREEK SERVICES LLC
STERETT CRANE & RIGGING
STEVENS ENGINEERS & CONSTR
SUBSURFACE CONSTRUCTORS INC
SUNBELT ERECTORS INC
SUPERIOR RIGGING & ERECTING CO
SUPREME INDUSTRIES
SYSCOM INC
TARRANT CNTY CENTRAL LABOR COU
TENNESSEE VALLEY INDUSTRIAL
TG MERCER CONSULTING SERVICE I
THE BOLDT COMPANY
THE BRANDT COMPANIES LLC
THE HDD COMPANY
THE HILLIS GROUP LLC
THE TUNNELLING CO USA LLC
TOW-LIFT INC
TR SERVICES LLC
TRENCHLESS CROSSING SUPP LLC
TRIPLE A BUILDING SVC INC
TURN KEY TUNNELING
TVOE H&WRECIPROCITY
UNDERGROUND CONSTRUCTION CO
UNION PIPELINE INC
UNION TANK ERECTION
UNITED EXCAVATIONS INC
UNITED PIPING INC
UPSTATE NY FUNDS
US PIPELINE INC
US TRINITY ENERGY SVC
VALLEY DIRECTIONAL DRILLING
VEC INC
VULCAN INDUSTRIAL CONTR
W & W STEEL ERECTORS
WHM CONSTRUCTION
WILLIAM CHARLES CONSTRUCTION
WOLVERINE TRUCKING
WP HOWLE MASONRY
YUKON FIRE PROTECTION SVCS
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd